Variable pages · IRS 990 Master Concordance
F9_07_COMP_DTK_EXPL_NAME_PERS
Officer, director, trustee, key employee, or highest compensated employee person name
- Description
- Name - Name - Person (F990-PC-PART-07-SECTION-A: F990-EZ-PART-04-PART-06-LINE-50-CONBINED)
- Table
F9-P07-T01-COMPENSATION(many)- Part
- Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
- Location
F990-PC-PART-07-SECTION-A-LINE-01A-COL-A- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ
4 / 4
xpaths observed / mapped
167k
filings with a value
2009–2024
tax years observed
1 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | CompensationExplanation/Compensation/PersonName: longest value is exactly 35 characters; CompensationExplanation/CompensationExplanationGrp/PersonNm: longest value is exactly 35 characters; EmployeeCompensationExpln/EmployeeCompExplanationGrp/EmployeeNm: longest value is exactly 35 characters |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990EZ fill rate changes up to 15.1x year-on-year (in 2014,2020,2021) | open |
MANY_NOT_REPEATING | ⓘ info | EmployeeCompensationExpln/EmployeeCompExplanationGrp/EmployeeNm | many-to-one table, but 54% of values sit in no repeating element | ✓ acceptednoteXpath remapped or added in fixes 03/07 into a repeating group (compensation explanations, hospital facilities, bond issues); most filings have one instance, so the value usually sits outside an indexed element. |
MANY_NOT_REPEATING | ⓘ info | EmployeeCompensationExpln/EmployeeCompExplanation/EmployeeName | many-to-one table, but 71% of values sit in no repeating element | ✓ acceptednoteXpath remapped or added in fixes 03/07 into a repeating group (compensation explanations, hospital facilities, bond issues); most filings have one instance, so the value usually sits outside an indexed element. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | CompensationExplanation/Compensation/PersonName | EZ | 2009–2012 | 65,609 | 8.13% | 90.7% |
| x2 | EmployeeCompensationExpln/EmployeeCompExplanation/EmployeeName | EZ | 2009–2012 | 256 | 0.0258% | 47.7% |
| x3 | CompensationExplanation/CompensationExplanationGrp/PersonNm | EZ | 2013–2024 | 100,069 | 0.653% | 70.8% |
| x4 | EmployeeCompensationExpln/EmployeeCompExplanationGrp/EmployeeNm | EZ | 2013–2024 | 632 | 0.0117% | 34.2% |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 3.0k | 16k | 21k | 25k | ||||||||||||
| x2 | 13 | 104 | 58 | 81 | ||||||||||||
| x3 | 29k | 2.6k | 3.0k | 3.3k | 3.4k | 2.8k | 3.6k | 35k | 4.3k | 4.1k | 4.4k | 3.7k | ||||
| x4 | 84 | 14 | 20 | 16 | 29 | 22 | 42 | 85 | 90 | 92 | 71 | 67 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 19 | 19 | 19 | 20 | 21 | 1 | 2 | 2 | 2 | 1 | 1 | 20 | 1 | 1 | 1 | 1 |
| 990-PF | 1 | 16 | 15 | 16 | 17 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Return | Filings | Average length | Longest |
|---|---|---|---|
| 990-EZ | 126,948 | 13 | 35 |
| 990-PF | 39,618 | 15 | 35 |
Most common values
| Value | Filings | Share |
|---|---|---|
BANK OF AMERICA | 3,925 | 46.7% |